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DEPARTMENT OF REVENUE v. NEW LIFE FELLOWSHIP

No. 85-88.

703 P.2d 860 (1985)

The DEPARTMENT OF REVENUE of the State of Montana, Petitioner and Respondent, v. NEW LIFE FELLOWSHIP OF MONTANA, INC., Respondent and Appellant.

Supreme Court of Montana.

Decided August 1, 1985.

Attorney(s) appearing for the Case

Richard O. Harkins, Ekalaka, for respondent and appellant.

Larry G. Schuster, Dept. of Revenue, Helena, for petitioner and respondent.

MORRISON, Justice.

New Life Fellowship of Montana, Inc. (New Life) appeals the December 21, 1984, order of the Sixteenth Judicial District Court denying its motion to assess attorney's fees and costs against the Department of Revenue and awarding actual costs in the amount of $28.00 to New Life. We affirm.

New Life is a non-profit Montana organization. It operates a religious and educational facility near Ekalaka, Montana, called Trails End Ranch. The Ranch...

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